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2015 (12) TMI 817 - AT - Service TaxWaiver of pre-deposit of service tax - supply of tangible goods service - Held that:- on perusal of the supplementary invoice dated 31.05.2008 and 30.09.2008, we find that the applicant has discharged the excise duty on the value of FFC of ₹ 20,000/- per month, the same has been recorded in OIO. By relying the decision of the Tribunal Bangalore Bench in the applicants own case (2014 (10) TMI 566 - CESTAT BANGALORE), on the identical issue where the stay was granted, we find that prima facie, the applicant has made out a case for waiver of pre-deposit of service tax. Accordingly, the pre-deposit of the entire demand is waived and its recovery stayed during the disposal of the appeal. - Stay granted.
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